Investigating the Impact of Audit Quality on the Value of Companies Listed in the Stock Exchange

The purpose of this study was to investigate the effect of audit quality on the relationship between book value per share and earnings per share (jointly) with firm value in Tehran Stock Exchange. This is a descriptive-correlational research and it is considered as applied research. Hypotheses were tested using multivariate linear regression and combined data methods. The results showed that audit quality reinforces the positive relationship between earnings per share and book value per share (jointly) with firm value.